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PENGARUH PROFESIONALISME, PENGETAHUAN DALAM MENDETEKSI KEKELIRUAN DAN ETIKA PROFESI AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PADA KAP KANAKA PURADIREDJA, SUHARTONO DAN KAP REXON NAINGGOLAN & REKAN

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ABSTRACT THE INFLUENCE OF PROFESSIONALSM, KNOWLEDGE OF ERROR DETECTING AND AUDITOR’s PROFESSIONAL ETHIC TOWARD JUDGEMENT OF MATERIALITY LEVEL AT KANAKA PURADIREDJA, SUHARTONO-KAP AND REXON NAINGGOLAN & REKAN- KAP Written by: Sarah Juliana Simatupang NIM: 1432167 This aim of the research was to know the influence of professionalism, knowledge of error detecting and auditor’s professional ethic toward judgement of materiality level at Kanaka Puradiredja, Suhartono-KAP and Rexon Nainggolan & Rekan- KAP. The population of this research was all auditors of Kanaka Puradiredja, Suhartono-KAP and Rexon Nainggolan & Partners- KAP. The sample of this research was 30 auditors. The data used in this research was primary data. The data was analyzed by using mean analysis, standard deviation, coefficient correlation analysis-test, determination coefficient, simple regression analysis, classical assumption test, F-test and double regression analysis. The significant result of professionalism variable (t-test) was 0,000, it meant partially, professionalism had significantly positive influence toward judgement of materiality level. Knowledge of error detecting variable was 0,001, it meant, knowledge of error detecting had significantly positive influence toward judgement of materiality level. Auditor’s professional ethic variable was 0,006; it meant auditor’s professional ethic had significantly positive influence toward judgement of materiality level. The significant result of test (F-test) showed that professionalism, knowledge of error detecting and auditor’s professional ethic toward judgement of materiality level was 0,000, it meant professionalism, knowledge of error detecting and auditor’s professional ethic simultaneously had significantly positive influence toward judgement of materiality level. Key words: Professionalism, knowledge of error detecting, auditor’s professional ethic, judgement of materiality level